{"id":15678,"date":"2026-03-24T13:36:27","date_gmt":"2026-03-24T16:36:27","guid":{"rendered":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/?page_id=15678"},"modified":"2026-03-30T15:13:37","modified_gmt":"2026-03-30T18:13:37","slug":"tco","status":"publish","type":"page","link":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/","title":{"rendered":"TCO"},"content":{"rendered":"\n<!DOCTYPE html>\n<html lang=\"pt-BR\">\n<head>\n  <meta charset=\"UTF-8\" \/>\n  <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\" \/>\n  <title>Governan\u00e7a da apura\u00e7\u00e3o CBS e IBS | Avalara Brasil<\/title>\n  <meta name=\"description\" content=\"Controle, concilie e valide sua apura\u00e7\u00e3o CBS e IBS com a solu\u00e7\u00e3o Avalara para governan\u00e7a tribut\u00e1ria na Reforma Tribut\u00e1ria brasileira.\" \/>\n\n  <!-- Open Graph \/ Social Card -->\n  <meta property=\"og:title\" content=\"Governan\u00e7a CBS e IBS\" \/>\n  <meta property=\"og:description\" content=\"Controle e concilie sua apura\u00e7\u00e3o tribut\u00e1ria\" \/>\n  <meta property=\"og:image\" content=\"\/content\/dam\/assets\/banners-and-backrounds\/a-d\/banner-avalara-plataformas-tecnologicas.png\" \/>\n  <meta property=\"og:image:alt\" content=\"Solu\u00e7\u00e3o da Avalara para governan\u00e7a e concilia\u00e7\u00e3o da apura\u00e7\u00e3o de Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS) e Imposto sobre Bens e Servi\u00e7os (IBS) na Reforma Tribut\u00e1ria brasileira.\" \/>\n\n  <link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\" \/>\n  <link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin \/>\n  <link href=\"https:\/\/fonts.googleapis.com\/css2?family=DM+Serif+Display:ital@0;1&#038;family=Inter:wght@300;400;500;600;700&#038;display=swap\" rel=\"stylesheet\" \/>\n\n  <style>\n    :root {\n      --avalara-orange: #F26522;\n      --avalara-dark: #1A1A2E;\n      --avalara-navy: #0D1B3E;\n      --avalara-blue: #1E3A6E;\n      --avalara-light-blue: #E8F0FB;\n      --avalara-gray: #F7F8FA;\n      --avalara-mid-gray: #6B7280;\n      --avalara-border: #E5E7EB;\n      --white: #FFFFFF;\n      --text-dark: #111827;\n      --text-body: #374151;\n      --radius: 12px;\n      --shadow: 0 4px 24px rgba(0,0,0,0.08);\n      --shadow-hover: 0 12px 40px rgba(0,0,0,0.15);\n    }\n\n    *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\n\n    body {\n      font-family: 'Inter', sans-serif;\n      color: var(--text-body);\n      background: var(--white);\n      line-height: 1.6;\n      -webkit-font-smoothing: antialiased;\n    }\n\n    \/* \u2500\u2500 BREADCRUMBS \u2500\u2500 *\/\n    .breadcrumbs {\n      background: var(--white);\n      border-bottom: 1px solid var(--avalara-border);\n      padding: 12px 0;\n    }\n    .breadcrumbs .container {\n      display: flex;\n      gap: 8px;\n      align-items: center;\n      font-size: 0.8rem;\n      color: var(--avalara-mid-gray);\n    }\n    .breadcrumbs a { color: var(--avalara-mid-gray); text-decoration: none; }\n    .breadcrumbs a:hover { color: var(--avalara-orange); }\n    .breadcrumbs span { color: var(--avalara-orange); font-weight: 600; }\n\n    \/* \u2500\u2500 CONTAINER \u2500\u2500 *\/\n    .container {\n      max-width: 1180px;\n      margin: 0 auto;\n      padding: 0 24px;\n    }\n\n    \/* \u2500\u2500 HERO \u2500\u2500 *\/\n    .hero {\n      background: linear-gradient(135deg, var(--avalara-navy) 0%, var(--avalara-blue) 60%, #1e4d9e 100%);\n      position: relative;\n      overflow: hidden;\n      padding: 80px 0 60px;\n    }\n    .hero::before {\n      content: '';\n      position: absolute;\n      top: -100px; right: -100px;\n      width: 600px; height: 600px;\n      background: radial-gradient(circle, rgba(242,101,34,0.18) 0%, transparent 70%);\n      pointer-events: none;\n    }\n    .hero::after {\n      content: '';\n      position: absolute;\n      bottom: -80px; left: 20%;\n      width: 400px; height: 400px;\n      background: radial-gradient(circle, rgba(255,255,255,0.05) 0%, transparent 70%);\n      pointer-events: none;\n    }\n    .hero .container {\n      display: grid;\n      grid-template-columns: 1fr 1fr;\n      gap: 60px;\n      align-items: center;\n      position: relative;\n      z-index: 1;\n    }\n    .hero-text {}\n    .hero-eyebrow {\n      display: inline-block;\n      background: rgba(242,101,34,0.2);\n      color: #FFA07A;\n      font-size: 0.72rem;\n      font-weight: 700;\n      letter-spacing: 0.12em;\n      text-transform: uppercase;\n      padding: 6px 14px;\n      border-radius: 100px;\n      margin-bottom: 20px;\n      border: 1px solid rgba(242,101,34,0.3);\n    }\n    .hero h1 {\n      font-family: 'DM Serif Display', serif;\n      font-size: clamp(2rem, 3.5vw, 3rem);\n      color: var(--white);\n      line-height: 1.15;\n      margin-bottom: 24px;\n      font-weight: 400;\n    }\n    .hero h1 em {\n      font-style: italic;\n      color: #FFA07A;\n    }\n    .hero-subhead {\n      font-size: 1.05rem;\n      color: rgba(255,255,255,0.82);\n      line-height: 1.65;\n      margin-bottom: 36px;\n      max-width: 500px;\n    }\n    .btn-primary {\n      display: inline-flex;\n      align-items: center;\n      gap: 8px;\n      background: var(--avalara-orange);\n      color: var(--white);\n      font-size: 0.92rem;\n      font-weight: 600;\n      padding: 14px 28px;\n      border-radius: 8px;\n      text-decoration: none;\n      transition: all 0.25s;\n      border: none;\n      cursor: pointer;\n    }\n    .btn-primary:hover {\n      background: #d95a1e;\n      transform: translateY(-2px);\n      box-shadow: 0 8px 24px rgba(242,101,34,0.35);\n    }\n    .btn-secondary {\n      display: inline-flex;\n      align-items: center;\n      gap: 8px;\n      background: transparent;\n      color: var(--white);\n      font-size: 0.92rem;\n      font-weight: 500;\n      padding: 14px 24px;\n      border-radius: 8px;\n      text-decoration: none;\n      border: 1.5px solid rgba(255,255,255,0.35);\n      transition: all 0.25s;\n      cursor: pointer;\n    }\n    .btn-secondary:hover {\n      background: rgba(255,255,255,0.1);\n      border-color: rgba(255,255,255,0.6);\n    }\n    .hero-ctas {\n      display: flex;\n      gap: 14px;\n      flex-wrap: wrap;\n    }\n    .hero-visual {\n      border-radius: var(--radius);\n      overflow: hidden;\n      box-shadow: 0 20px 60px rgba(0,0,0,0.35);\n      background: rgba(255,255,255,0.06);\n      border: 1px solid rgba(255,255,255,0.12);\n      min-height: 300px;\n      display: flex;\n      align-items: center;\n      justify-content: center;\n    }\n    .hero-visual img {\n      width: 100%;\n      height: auto;\n      display: block;\n    }\n    .hero-visual-placeholder {\n      padding: 48px;\n      text-align: center;\n      color: rgba(255,255,255,0.5);\n      font-size: 0.85rem;\n    }\n    .hero-visual-placeholder svg {\n      width: 64px; height: 64px;\n      opacity: 0.4;\n      margin-bottom: 12px;\n    }\n\n    \/* \u2500\u2500 LOGO BAR \u2500\u2500 *\/\n    .logo-bar {\n      background: var(--white);\n      border-bottom: 1px solid var(--avalara-border);\n      padding: 28px 0;\n    }\n    .logo-bar .container {\n      display: flex;\n      align-items: center;\n      gap: 32px;\n      flex-wrap: wrap;\n    }\n    .logo-bar-label {\n      font-size: 0.85rem;\n      font-weight: 600;\n      color: var(--avalara-mid-gray);\n      white-space: nowrap;\n      flex-shrink: 0;\n    }\n    .logo-bar-divider {\n      width: 1px; height: 32px;\n      background: var(--avalara-border);\n      flex-shrink: 0;\n    }\n    .logo-bar-text {\n      font-size: 0.9rem;\n      color: var(--avalara-mid-gray);\n      font-style: italic;\n    }\n\n    \/* \u2500\u2500 SECTION BASE \u2500\u2500 *\/\n    section { padding: 80px 0; }\n    .section-eyebrow {\n      font-size: 0.72rem;\n      font-weight: 700;\n      letter-spacing: 0.12em;\n      text-transform: uppercase;\n      color: var(--avalara-orange);\n      margin-bottom: 12px;\n    }\n    .section-title {\n      font-family: 'DM Serif Display', serif;\n      font-size: clamp(1.6rem, 2.5vw, 2.4rem);\n      color: var(--text-dark);\n      line-height: 1.2;\n      margin-bottom: 16px;\n      font-weight: 400;\n    }\n    .section-subtitle {\n      font-size: 1rem;\n      color: var(--avalara-mid-gray);\n      max-width: 640px;\n      line-height: 1.7;\n    }\n    .section-header { margin-bottom: 52px; }\n    .section-header.centered { text-align: center; }\n    .section-header.centered .section-subtitle { margin: 0 auto; }\n\n    \/* \u2500\u2500 BENEFITS \u2500\u2500 *\/\n    .benefits { background: var(--avalara-gray); }\n    .benefits-grid {\n      display: grid;\n      grid-template-columns: repeat(3, 1fr);\n      gap: 24px;\n    }\n    .benefit-card {\n      background: var(--white);\n      border: 1px solid var(--avalara-border);\n      border-radius: var(--radius);\n      padding: 32px;\n      transition: all 0.3s;\n      position: relative;\n      overflow: hidden;\n    }\n    .benefit-card::before {\n      content: '';\n      position: absolute;\n      top: 0; left: 0; right: 0;\n      height: 3px;\n      background: linear-gradient(90deg, var(--avalara-orange), #f9a16c);\n      transform: scaleX(0);\n      transform-origin: left;\n      transition: transform 0.3s;\n    }\n    .benefit-card:hover { box-shadow: var(--shadow-hover); transform: translateY(-4px); }\n    .benefit-card:hover::before { transform: scaleX(1); }\n    .benefit-icon {\n      width: 48px; height: 48px;\n      background: var(--avalara-light-blue);\n      border-radius: 12px;\n      display: flex;\n      align-items: center;\n      justify-content: center;\n      margin-bottom: 20px;\n    }\n    .benefit-icon svg { width: 24px; height: 24px; color: var(--avalara-blue); }\n    .benefit-card h3 {\n      font-size: 1.05rem;\n      font-weight: 700;\n      color: var(--text-dark);\n      margin-bottom: 10px;\n    }\n    .benefit-card p {\n      font-size: 0.9rem;\n      color: var(--avalara-mid-gray);\n      line-height: 1.6;\n    }\n\n    \/* \u2500\u2500 HOW IT WORKS \u2500\u2500 *\/\n    .how-it-works { background: var(--white); }\n    .how-grid {\n      display: grid;\n      grid-template-columns: 1fr 1.2fr;\n      gap: 72px;\n      align-items: center;\n    }\n    .how-text-block {}\n    .how-text-block p {\n      font-size: 1rem;\n      color: var(--text-body);\n      line-height: 1.75;\n      margin-bottom: 32px;\n    }\n    .how-visual {\n      background: linear-gradient(135deg, var(--avalara-light-blue), #dce8f9);\n      border-radius: 16px;\n      padding: 48px;\n      display: flex;\n      flex-direction: column;\n      gap: 20px;\n    }\n    .how-step {\n      background: var(--white);\n      border-radius: 10px;\n      padding: 20px 24px;\n      display: flex;\n      align-items: flex-start;\n      gap: 16px;\n      box-shadow: 0 2px 12px rgba(0,0,0,0.06);\n    }\n    .how-step-num {\n      width: 36px; height: 36px;\n      background: var(--avalara-orange);\n      color: var(--white);\n      border-radius: 50%;\n      display: flex;\n      align-items: center;\n      justify-content: center;\n      font-size: 0.8rem;\n      font-weight: 700;\n      flex-shrink: 0;\n    }\n    .how-step-content h4 {\n      font-size: 0.95rem;\n      font-weight: 700;\n      color: var(--text-dark);\n      margin-bottom: 4px;\n    }\n    .how-step-content p {\n      font-size: 0.85rem;\n      color: var(--avalara-mid-gray);\n      margin: 0;\n      line-height: 1.5;\n    }\n\n    \/* \u2500\u2500 DETAIL SLICES \u2500\u2500 *\/\n    .detail-slices { background: var(--avalara-navy); }\n    .detail-slices .section-title { color: var(--white); }\n    .detail-slices .section-eyebrow { color: #FFA07A; }\n    .slices-grid {\n      display: grid;\n      grid-template-columns: repeat(3, 1fr);\n      gap: 24px;\n    }\n    .slice-card {\n      background: rgba(255,255,255,0.06);\n      border: 1px solid rgba(255,255,255,0.12);\n      border-radius: var(--radius);\n      padding: 36px 32px;\n      transition: all 0.3s;\n    }\n    .slice-card:hover {\n      background: rgba(255,255,255,0.1);\n      transform: translateY(-4px);\n    }\n    .slice-number {\n      font-size: 2rem;\n      font-family: 'DM Serif Display', serif;\n      color: var(--avalara-orange);\n      opacity: 0.6;\n      margin-bottom: 16px;\n      line-height: 1;\n    }\n    .slice-card h3 {\n      font-size: 1rem;\n      font-weight: 700;\n      color: var(--white);\n      margin-bottom: 8px;\n      line-height: 1.35;\n    }\n    .slice-card h5 {\n      font-size: 0.82rem;\n      font-weight: 400;\n      color: rgba(255,255,255,0.55);\n      margin-bottom: 24px;\n      line-height: 1.5;\n    }\n    .slice-checks {\n      display: flex;\n      flex-direction: column;\n      gap: 12px;\n    }\n    .slice-check {\n      display: flex;\n      align-items: flex-start;\n      gap: 10px;\n      font-size: 0.88rem;\n      color: rgba(255,255,255,0.82);\n      line-height: 1.4;\n    }\n    .slice-check-icon {\n      width: 18px; height: 18px;\n      background: rgba(242,101,34,0.25);\n      border-radius: 50%;\n      display: flex;\n      align-items: center;\n      justify-content: center;\n      flex-shrink: 0;\n      margin-top: 2px;\n    }\n    .slice-check-icon svg { width: 10px; height: 10px; color: var(--avalara-orange); }\n\n    \/* \u2500\u2500 INTEGRATIONS \u2500\u2500 *\/\n    .integrations { background: var(--avalara-gray); }\n    .integrations-grid {\n      display: flex;\n      gap: 20px;\n      flex-wrap: wrap;\n      margin-bottom: 36px;\n    }\n    .integration-card {\n      background: var(--white);\n      border: 1px solid var(--avalara-border);\n      border-radius: var(--radius);\n      padding: 28px 32px;\n      display: flex;\n      align-items: center;\n      gap: 16px;\n      text-decoration: none;\n      color: inherit;\n      transition: all 0.25s;\n      min-width: 180px;\n    }\n    .integration-card:hover {\n      box-shadow: var(--shadow-hover);\n      border-color: var(--avalara-orange);\n      transform: translateY(-3px);\n    }\n    .integration-card span {\n      font-size: 0.9rem;\n      font-weight: 600;\n      color: var(--text-dark);\n    }\n\n    \/* \u2500\u2500 RELATED PRODUCTS \u2500\u2500 *\/\n    .related-products { background: var(--white); }\n    .products-grid {\n      display: grid;\n      grid-template-columns: repeat(2, 1fr);\n      gap: 24px;\n      margin-bottom: 40px;\n    }\n    .product-card {\n      border: 1px solid var(--avalara-border);\n      border-radius: var(--radius);\n      padding: 32px;\n      text-decoration: none;\n      color: inherit;\n      display: block;\n      transition: all 0.25s;\n      position: relative;\n      overflow: hidden;\n    }\n    .product-card:hover {\n      box-shadow: var(--shadow-hover);\n      border-color: rgba(242,101,34,0.3);\n    }\n    .product-card h4 {\n      font-size: 1rem;\n      font-weight: 700;\n      color: var(--avalara-blue);\n      margin-bottom: 8px;\n    }\n    .product-card h4::after {\n      content: ' \u2192';\n      color: var(--avalara-orange);\n    }\n    .product-card p {\n      font-size: 0.88rem;\n      color: var(--avalara-mid-gray);\n      line-height: 1.6;\n    }\n\n    \/* \u2500\u2500 DIVE DEEPER \u2500\u2500 *\/\n    .dive-deeper { background: var(--avalara-light-blue); }\n    .dive-grid {\n      display: grid;\n      grid-template-columns: repeat(3, 1fr);\n      gap: 32px;\n    }\n    .dive-column h3 {\n      font-size: 0.72rem;\n      font-weight: 700;\n      letter-spacing: 0.1em;\n      text-transform: uppercase;\n      color: var(--avalara-orange);\n      margin-bottom: 20px;\n      padding-bottom: 12px;\n      border-bottom: 2px solid var(--avalara-orange);\n    }\n    .dive-link {\n      display: flex;\n      align-items: flex-start;\n      gap: 10px;\n      padding: 12px 0;\n      border-bottom: 1px solid rgba(0,0,0,0.06);\n      text-decoration: none;\n      color: var(--text-dark);\n      font-size: 0.9rem;\n      transition: color 0.2s;\n    }\n    .dive-link:hover { color: var(--avalara-orange); }\n    .dive-link svg { width: 16px; height: 16px; flex-shrink: 0; margin-top: 3px; opacity: 0.5; }\n\n    \/* \u2500\u2500 FAQ \u2500\u2500 *\/\n    .faq { background: var(--white); }\n    .faq-list { max-width: 800px; margin: 0 auto; }\n    .faq-item {\n      border: 1px solid var(--avalara-border);\n      border-radius: var(--radius);\n      margin-bottom: 12px;\n      overflow: hidden;\n    }\n    .faq-question {\n      width: 100%;\n      background: none;\n      border: none;\n      padding: 22px 28px;\n      display: flex;\n      align-items: center;\n      justify-content: space-between;\n      gap: 16px;\n      text-align: left;\n      font-family: 'Inter', sans-serif;\n      font-size: 0.95rem;\n      font-weight: 600;\n      color: var(--text-dark);\n      cursor: pointer;\n      transition: background 0.2s;\n    }\n    .faq-question:hover { background: var(--avalara-gray); }\n    .faq-question.active { background: var(--avalara-light-blue); color: var(--avalara-blue); }\n    .faq-icon {\n      width: 28px; height: 28px;\n      background: var(--avalara-gray);\n      border-radius: 50%;\n      display: flex;\n      align-items: center;\n      justify-content: center;\n      flex-shrink: 0;\n      transition: all 0.25s;\n    }\n    .faq-question.active .faq-icon { background: var(--avalara-orange); }\n    .faq-icon svg { width: 14px; height: 14px; transition: transform 0.25s; }\n    .faq-question.active .faq-icon svg { transform: rotate(45deg); fill: white; }\n    .faq-answer {\n      max-height: 0;\n      overflow: hidden;\n      transition: max-height 0.35s ease;\n    }\n    .faq-answer.open { max-height: 300px; }\n    .faq-answer-inner {\n      padding: 0 28px 24px;\n      font-size: 0.9rem;\n      color: var(--avalara-mid-gray);\n      line-height: 1.7;\n    }\n\n    \/* \u2500\u2500 CONTACT BANNER \u2500\u2500 *\/\n    .contact-banner {\n      background: linear-gradient(135deg, var(--avalara-orange) 0%, #c94f14 100%);\n      padding: 80px 0;\n    }\n    .contact-banner .container {\n      display: flex;\n      align-items: center;\n      justify-content: space-between;\n      gap: 40px;\n      flex-wrap: wrap;\n    }\n    .contact-banner-text h2 {\n      font-family: 'DM Serif Display', serif;\n      font-size: clamp(1.6rem, 2.5vw, 2.2rem);\n      color: var(--white);\n      margin-bottom: 12px;\n      font-weight: 400;\n    }\n    .contact-banner-text p {\n      color: rgba(255,255,255,0.85);\n      font-size: 1rem;\n      max-width: 520px;\n      line-height: 1.65;\n    }\n    .btn-white {\n      display: inline-flex;\n      align-items: center;\n      gap: 8px;\n      background: var(--white);\n      color: var(--avalara-orange);\n      font-size: 0.95rem;\n      font-weight: 700;\n      padding: 16px 32px;\n      border-radius: 8px;\n      text-decoration: none;\n      transition: all 0.25s;\n      white-space: nowrap;\n      flex-shrink: 0;\n    }\n    .btn-white:hover { background: #FFF0EB; transform: translateY(-2px); box-shadow: 0 8px 24px rgba(0,0,0,0.15); }\n\n    \/* \u2500\u2500 RESPONSIVE \u2500\u2500 *\/\n    @media (max-width: 900px) {\n      .hero .container { grid-template-columns: 1fr; gap: 40px; }\n      .hero-visual { min-height: 200px; }\n      .benefits-grid { grid-template-columns: 1fr; }\n      .how-grid { grid-template-columns: 1fr; gap: 40px; }\n      .slices-grid { grid-template-columns: 1fr; }\n      .products-grid { grid-template-columns: 1fr; }\n      .dive-grid { grid-template-columns: 1fr; gap: 24px; }\n      section { padding: 56px 0; }\n      .contact-banner .container { flex-direction: column; align-items: flex-start; }\n    }\n\n    @media (max-width: 640px) {\n      .hero h1 { font-size: 1.7rem; }\n      .hero-ctas { flex-direction: column; }\n      .btn-primary, .btn-secondary { justify-content: center; }\n    }\n  <\/style>\n<\/head>\n<body>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n     BREADCRUMBS\n\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<nav class=\"breadcrumbs\" aria-label=\"Breadcrumb\">\n  <div class=\"container\">\n    <a href=\"https:\/\/www.avalara.com\/br\/pt\/index.html\">Home<\/a>\n    <svg width=\"12\" height=\"12\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M9 18l6-6-6-6\"\/><\/svg>\n    <a href=\"https:\/\/www.avalara.com\/br\/pt\/solucoes\">Solu\u00e7\u00f5es<\/a>\n    <svg width=\"12\" height=\"12\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M9 18l6-6-6-6\"\/><\/svg>\n    <span>Governan\u00e7a CBS e IBS<\/span>\n  <\/div>\n<\/nav>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n     HERO\n\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<section class=\"hero\">\n  <div class=\"container\">\n    <div class=\"hero-text\">\n      <div class=\"hero-eyebrow\">Reforma Tribut\u00e1ria \u00b7 CBS &amp; IBS<\/div>\n      <h1>Governan\u00e7a da apura\u00e7\u00e3o tribut\u00e1ria para <em>CBS e IBS<\/em><\/h1>\n      <p class=\"hero-subhead\">Mesmo com a Receita calculando os tributos, sua empresa precisa validar, conciliar e defender os dados fiscais com seguran\u00e7a.<\/p>\n      <div class=\"hero-ctas\">\n        <a href=\"https:\/\/share.hsforms.com\/1SeGRPW07S82a11dKPEAqGgquo3v\" class=\"btn-primary\">\n          Fale com um especialista\n          <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" viewBox=\"0 0 24 24\"><path d=\"M5 12h14M12 5l7 7-7 7\"\/><\/svg>\n        <\/a>\n      <\/div>\n    <\/div>\n    <div class=\"hero-visual\"><img decoding=\"async\" src=\"data:image\/png;base64,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\" alt=\"Governan\u00e7a da apura\u00e7\u00e3o tribut\u00e1ria CBS e IBS - Avalara Brasil\" style=\"width:100%;height:auto;display:block;border-radius:12px;\" \/><\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n     LOGO BAR\n\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<div class=\"logo-bar\">\n  <div class=\"container\">\n    <span class=\"logo-bar-label\">Solu\u00e7\u00e3o Avalara para<\/span>\n    <div class=\"logo-bar-divider\"><\/div>\n    <p class=\"logo-bar-text\">Governan\u00e7a e concilia\u00e7\u00e3o da apura\u00e7\u00e3o CBS e IBS.<\/p>\n  <\/div>\n<\/div>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n     BENEFITS\n\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<section class=\"benefits\" id=\"beneficios\">\n  <div class=\"container\">\n    <div class=\"section-header\">\n      <div class=\"section-eyebrow\">Por que usar<\/div>\n      <h2 class=\"section-title\">Controle tribut\u00e1rio na era da Reforma<\/h2>\n      <p class=\"section-subtitle\">Com a Reforma Tribut\u00e1ria, empresas precisam controlar e conciliar dados fiscais para validar a apura\u00e7\u00e3o realizada pelo governo e garantir cr\u00e9ditos e conformidade.<\/p>\n    <\/div>\n    <div class=\"benefits-grid\">\n      <div class=\"benefit-card\">\n        <div class=\"benefit-icon\">\n          <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 12l2 2 4-4m5.618-4.016A11.955 11.955 0 0112 2.944a11.955 11.955 0 01-8.618 3.04A12.02 12.02 0 003 9c0 5.591 3.824 10.29 9 11.622 5.176-1.332 9-6.03 9-11.622 0-1.042-.133-2.052-.382-3.016z\"\/><\/svg>\n        <\/div>\n        <h3>Valida\u00e7\u00e3o independente<\/h3>\n        <p>Tenha sua pr\u00f3pria vis\u00e3o da apura\u00e7\u00e3o tribut\u00e1ria para confrontar e validar os dados calculados pela Receita Federal.<\/p>\n      <\/div>\n      <div class=\"benefit-card\">\n        <div class=\"benefit-icon\">\n          <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M7 16a4 4 0 01-.88-7.903A5 5 0 1115.9 6L16 6a5 5 0 011 9.9M9 19l3 3m0 0l3-3m-3 3V10\"\/><\/svg>\n        <\/div>\n        <h3>Gest\u00e3o de cr\u00e9ditos fiscais<\/h3>\n        <p>Monitore e gerencie cr\u00e9ditos eleg\u00edveis no novo modelo, evitando perdas e garantindo o aproveitamento m\u00e1ximo permitido.<\/p>\n      <\/div>\n      <div class=\"benefit-card\">\n        <div class=\"benefit-icon\">\n          <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M8 7h12m0 0l-4-4m4 4l-4 4m0 6H4m0 0l4 4m-4-4l4-4\"\/><\/svg>\n        <\/div>\n        <h3>Concilia\u00e7\u00e3o eficiente<\/h3>\n        <p>Concilie d\u00e9bitos e cr\u00e9ditos de CBS e IBS com seus sistemas internos e com as plataformas do governo de forma automatizada.<\/p>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n     HOW IT WORKS\n\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<section class=\"how-it-works\" id=\"como-funciona\">\n  <div class=\"container\">\n    <div class=\"how-grid\">\n      <div class=\"how-text-block\">\n        <div class=\"section-eyebrow\">Como funciona<\/div>\n        <h2 class=\"section-title\">Governan\u00e7a da apura\u00e7\u00e3o tribut\u00e1ria no novo modelo CBS e IBS<\/h2>\n        <p>A solu\u00e7\u00e3o consolida dados fiscais, permite conciliar d\u00e9bitos e cr\u00e9ditos e comparar informa\u00e7\u00f5es internas com a apura\u00e7\u00e3o do governo, garantindo controle e seguran\u00e7a tribut\u00e1ria.<\/p>\n        <a href=\"https:\/\/share.hsforms.com\/1SeGRPW07S82a11dKPEAqGgquo3v\" class=\"btn-primary\">Saiba como implementar<\/a>\n      <\/div>\n      <div class=\"how-visual\">\n        <div class=\"how-step\">\n          <div class=\"how-step-num\">1<\/div>\n          <div class=\"how-step-content\">\n            <h4>Consolida\u00e7\u00e3o de documentos fiscais<\/h4>\n            <p>Centralize NF-e, NFS-e e demais documentos em um \u00fanico ambiente estruturado (ROC).<\/p>\n          <\/div>\n        <\/div>\n        <div class=\"how-step\">\n          <div class=\"how-step-num\">2<\/div>\n          <div class=\"how-step-content\">\n            <h4>Apura\u00e7\u00e3o assistida de CBS e IBS<\/h4>\n            <p>Calcule e monitorize cr\u00e9ditos fiscais eleg\u00edveis conforme a nova sistem\u00e1tica tribut\u00e1ria.<\/p>\n          <\/div>\n        <\/div>\n        <div class=\"how-step\">\n          <div class=\"how-step-num\">3<\/div>\n          <div class=\"how-step-content\">\n            <h4>Concilia\u00e7\u00e3o com o governo<\/h4>\n            <p>Compare dados fiscais da empresa com a apura\u00e7\u00e3o realizada pela Receita Federal.<\/p>\n          <\/div>\n        <\/div>\n        <div class=\"how-step\">\n          <div class=\"how-step-num\">4<\/div>\n          <div class=\"how-step-content\">\n            <h4>Defesa e valida\u00e7\u00e3o fiscal<\/h4>\n            <p>Garanta seguran\u00e7a jur\u00eddica e suporte t\u00e9cnico para contestar diverg\u00eancias identificadas.<\/p>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n     DETAIL SLICES\n\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<section class=\"detail-slices\" id=\"funcionalidades\">\n  <div class=\"container\">\n    <div class=\"section-header centered\" style=\"margin-bottom: 52px;\">\n      <div class=\"section-eyebrow\" style=\"color:#FFA07A;\">Funcionalidades<\/div>\n      <h2 class=\"section-title\" style=\"color:#fff;\">Tr\u00eas pilares para a governan\u00e7a tribut\u00e1ria<\/h2>\n    <\/div>\n    <div class=\"slices-grid\">\n\n      <!-- Slice 1 -->\n      <div class=\"slice-card\">\n        <div class=\"slice-number\">01<\/div>\n        <h3>Consolida\u00e7\u00e3o e estrutura\u00e7\u00e3o de documentos fiscais<\/h3>\n        <h5>Centraliza\u00e7\u00e3o de documentos fiscais emitidos e recebidos<\/h5>\n        <div class=\"slice-checks\">\n          <div class=\"slice-check\">\n            <div class=\"slice-check-icon\">\n              <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M16.707 5.293a1 1 0 010 1.414l-8 8a1 1 0 01-1.414 0l-4-4a1 1 0 011.414-1.414L8 12.586l7.293-7.293a1 1 0 011.414 0z\" clip-rule=\"evenodd\"\/><\/svg>\n            <\/div>\n            <span>Consolida documentos fiscais em um \u00fanico ambiente<\/span>\n          <\/div>\n          <div class=\"slice-check\">\n            <div class=\"slice-check-icon\">\n              <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M16.707 5.293a1 1 0 010 1.414l-8 8a1 1 0 01-1.414 0l-4-4a1 1 0 011.414-1.414L8 12.586l7.293-7.293a1 1 0 011.414 0z\" clip-rule=\"evenodd\"\/><\/svg>\n            <\/div>\n            <span>Estrutura as informa\u00e7\u00f5es como ROC (Registro de Opera\u00e7\u00e3o de Consumo)<\/span>\n          <\/div>\n          <div class=\"slice-check\">\n            <div class=\"slice-check-icon\">\n              <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M16.707 5.293a1 1 0 010 1.414l-8 8a1 1 0 01-1.414 0l-4-4a1 1 0 011.414-1.414L8 12.586l7.293-7.293a1 1 0 011.414 0z\" clip-rule=\"evenodd\"\/><\/svg>\n            <\/div>\n            <span>Permite maior visibilidade e organiza\u00e7\u00e3o dos dados fiscais<\/span>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <!-- Slice 2 -->\n      <div class=\"slice-card\">\n        <div class=\"slice-number\">02<\/div>\n        <h3>Gest\u00e3o e controle de cr\u00e9ditos tribut\u00e1rios<\/h3>\n        <h5>Controle de cr\u00e9ditos fiscais eleg\u00edveis no novo modelo tribut\u00e1rio<\/h5>\n        <div class=\"slice-checks\">\n          <div class=\"slice-check\">\n            <div class=\"slice-check-icon\">\n              <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M16.707 5.293a1 1 0 010 1.414l-8 8a1 1 0 01-1.414 0l-4-4a1 1 0 011.414-1.414L8 12.586l7.293-7.293a1 1 0 011.414 0z\" clip-rule=\"evenodd\"\/><\/svg>\n            <\/div>\n            <span>Permite monitorar cr\u00e9ditos fiscais conforme a nova sistem\u00e1tica<\/span>\n          <\/div>\n          <div class=\"slice-check\">\n            <div class=\"slice-check-icon\">\n              <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M16.707 5.293a1 1 0 010 1.414l-8 8a1 1 0 01-1.414 0l-4-4a1 1 0 011.414-1.414L8 12.586l7.293-7.293a1 1 0 011.414 0z\" clip-rule=\"evenodd\"\/><\/svg>\n            <\/div>\n            <span>Ajuda a evitar perda de cr\u00e9ditos eleg\u00edveis<\/span>\n          <\/div>\n          <div class=\"slice-check\">\n            <div class=\"slice-check-icon\">\n              <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M16.707 5.293a1 1 0 010 1.414l-8 8a1 1 0 01-1.414 0l-4-4a1 1 0 011.414-1.414L8 12.586l7.293-7.293a1 1 0 011.414 0z\" clip-rule=\"evenodd\"\/><\/svg>\n            <\/div>\n            <span>Apoia a apura\u00e7\u00e3o assistida de CBS e IBS<\/span>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <!-- Slice 3 -->\n      <div class=\"slice-card\">\n        <div class=\"slice-number\">03<\/div>\n        <h3>Concilia\u00e7\u00e3o da apura\u00e7\u00e3o tribut\u00e1ria<\/h3>\n        <h5>Concilia\u00e7\u00e3o entre dados fiscais, sistemas e governo<\/h5>\n        <div class=\"slice-checks\">\n          <div class=\"slice-check\">\n            <div class=\"slice-check-icon\">\n              <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M16.707 5.293a1 1 0 010 1.414l-8 8a1 1 0 01-1.414 0l-4-4a1 1 0 011.414-1.414L8 12.586l7.293-7.293a1 1 0 011.414 0z\" clip-rule=\"evenodd\"\/><\/svg>\n            <\/div>\n            <span>Concilia d\u00e9bitos e cr\u00e9ditos da apura\u00e7\u00e3o CBS e IBS<\/span>\n          <\/div>\n          <div class=\"slice-check\">\n            <div class=\"slice-check-icon\">\n              <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M16.707 5.293a1 1 0 010 1.414l-8 8a1 1 0 01-1.414 0l-4-4a1 1 0 011.414-1.414L8 12.586l7.293-7.293a1 1 0 011.414 0z\" clip-rule=\"evenodd\"\/><\/svg>\n            <\/div>\n            <span>Compara dados fiscais com sistemas internos e plataformas do governo<\/span>\n          <\/div>\n          <div class=\"slice-check\">\n            <div class=\"slice-check-icon\">\n              <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M16.707 5.293a1 1 0 010 1.414l-8 8a1 1 0 01-1.414 0l-4-4a1 1 0 011.414-1.414L8 12.586l7.293-7.293a1 1 0 011.414 0z\" clip-rule=\"evenodd\"\/><\/svg>\n            <\/div>\n            <span>Apoia a valida\u00e7\u00e3o da apura\u00e7\u00e3o realizada pela Receita<\/span>\n          <\/div>\n        <\/div>\n      <\/div>\n\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n     INTEGRATIONS\n\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<section class=\"integrations\" id=\"integracoes\">\n  <div class=\"container\">\n    <div class=\"section-header\">\n      <div class=\"section-eyebrow\">Integra\u00e7\u00f5es<\/div>\n      <h2 class=\"section-title\">Integra\u00e7\u00e3o mais r\u00e1pida com conectores prontos para os principais sistemas de TI<\/h2>\n    <\/div>\n    <div class=\"integrations-grid\">\n      <a href=\"https:\/\/www.avalara.com\/br\/pt\/plataformas-tecnologicas\/avalara-para-sap.html\" class=\"integration-card\">\n        <span>SAP<\/span>\n      <\/a>\n      <a href=\"https:\/\/www.avalara.com\/br\/pt\/plataformas-tecnologicas\/avalara-para-oracle.html\" class=\"integration-card\">\n        <span>Oracle<\/span>\n      <\/a>\n      <a href=\"https:\/\/www.avalara.com\/br\/pt\/plataformas-tecnologicas\/avalara-para-ifs.html\" class=\"integration-card\">\n        <span>IFS<\/span>\n      <\/a>\n    <\/div>\n    <a href=\"https:\/\/www.avalara.com\/br\/pt\/plataformas-tecnologicas\" class=\"btn-primary\">\n      Conhe\u00e7a todas as integra\u00e7\u00f5es\n      <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" viewBox=\"0 0 24 24\"><path d=\"M5 12h14M12 5l7 7-7 7\"\/><\/svg>\n    <\/a>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n     RELATED PRODUCTS\n\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<section class=\"related-products\" id=\"produtos-relacionados\">\n  <div class=\"container\">\n    <div class=\"section-header\">\n      <div class=\"section-eyebrow\">Produtos relacionados<\/div>\n      <h2 class=\"section-title\">Solu\u00e7\u00f5es que complementam sua gest\u00e3o fiscal<\/h2>\n    <\/div>\n    <div class=\"products-grid\">\n      <a href=\"https:\/\/www.avalara.com\/br\/pt\/solucoes\/determinacao-e-calculo-de-impostos.html\" class=\"product-card\">\n        <h4>AvaTax Brasil<\/h4>\n        <p>C\u00e1lculo automatizado de tributos no SAP ECC e SAP Cloud ERP com conte\u00fado fiscal atualizado.<\/p>\n      <\/a>\n      <a href=\"https:\/\/www.avalara.com\/br\/pt\/solucoes\/captura-de-documentos-fiscais.html\" class=\"product-card\">\n        <h4>Avalara e-Invoicing Inbound<\/h4>\n        <p>Captura de Documentos Fiscais Eletr\u00f4nicos no TaxDocs Monitor 2.0 com integra\u00e7\u00e3o e painel visual para o processo de Inbound no SAP.<\/p>\n      <\/a>\n      <a href=\"https:\/\/www.avalara.com\/br\/pt\/solucoes\/geracao-de-obrigacoes-fiscais.html\" class=\"product-card\">\n        <h4>Tax Compliance Extractors<\/h4>\n        <p>Extra\u00e7\u00e3o de dados fiscais, cont\u00e1beis e de invent\u00e1rio para apura\u00e7\u00e3o dos impostos e entrega das obriga\u00e7\u00f5es acess\u00f3rias de forma automatizada.<\/p>\n      <\/a>\n      <a href=\"https:\/\/www.avalara.com\/br\/pt\/solucoes\/administracao-de-obrigacoes-fiscais.html\" class=\"product-card\">\n        <h4>Tax Central<\/h4>\n        <p>Gerencie suas obriga\u00e7\u00f5es fiscais com um calend\u00e1rio centralizado com automa\u00e7\u00e3o de tarefas dentro da organiza\u00e7\u00e3o.<\/p>\n      <\/a>\n    <\/div>\n    <div style=\"text-align:center; margin-top: 8px;\">\n      <a href=\"https:\/\/share.hsforms.com\/1SeGRPW07S82a11dKPEAqGgquo3v\" class=\"btn-primary\">Fale com nossos especialistas<\/a>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n     DIVE DEEPER\n\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<section class=\"dive-deeper\" id=\"recursos\">\n  <div class=\"container\">\n    <div class=\"section-header\">\n      <div class=\"section-eyebrow\">Recursos<\/div>\n      <h2 class=\"section-title\">Recursos para aprofundar<\/h2>\n      <p class=\"section-subtitle\">Explore conte\u00fados sobre apura\u00e7\u00e3o fiscal e Reforma Tribut\u00e1ria<\/p>\n    <\/div>\n    <div class=\"dive-grid\">\n      <div class=\"dive-column\">\n        <h3>Explorar<\/h3>\n        <a href=\"https:\/\/www.avalara.com\/br\/pt\/blog.html\" class=\"dive-link\">\n          <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 12h6m-6 4h6m2 5H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z\"\/><\/svg>\n          Blog Avalara\n        <\/a>\n        <a href=\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/#artigos\" class=\"dive-link\">\n          <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 12h6m-6 4h6m2 5H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z\"\/><\/svg>\n          Portal Reforma Tribut\u00e1ria\n        <\/a>\n      <\/div>\n      <div class=\"dive-column\">\n        <h3>Implementar<\/h3>\n        <a href=\"https:\/\/www.avalara.com\/br\/pt\/plataformas-tecnologicas\" class=\"dive-link\">\n          <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M10 20l4-16m4 4l4 4-4 4M6 16l-4-4 4-4\"\/><\/svg>\n          Integra\u00e7\u00f5es\n        <\/a>\n        <a href=\"https:\/\/www.avalara.com\/br\/pt\/parceiros.html\" class=\"dive-link\">\n          <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M17 20h5v-2a3 3 0 00-5.356-1.857M17 20H7m10 0v-2c0-.656-.126-1.283-.356-1.857M7 20H2v-2a3 3 0 015.356-1.857M7 20v-2c0-.656.126-1.283.356-1.857m0 0a5.002 5.002 0 019.288 0\"\/><\/svg>\n          Parceiros\n        <\/a>\n      <\/div>\n      <div class=\"dive-column\">\n        <h3>Usar<\/h3>\n        <a href=\"https:\/\/share.hsforms.com\/1SeGRPW07S82a11dKPEAqGgquo3v\" class=\"dive-link\">\n          <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewBox=\"0 0 24 24\" stroke=\"currentColor\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M18.364 5.636l-3.536 3.536m0 5.656l3.536 3.536M9.172 9.172L5.636 5.636m3.536 9.192l-3.536 3.536M21 12a9 9 0 11-18 0 9 9 0 0118 0zm-5 0a4 4 0 11-8 0 4 4 0 018 0z\"\/><\/svg>\n          Contato\/Suporte\n        <\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n     FAQ\n\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<section class=\"faq\" id=\"faq\">\n  <div class=\"container\">\n    <div class=\"section-header centered\">\n      <div class=\"section-eyebrow\">FAQ<\/div>\n      <h2 class=\"section-title\">Perguntas frequentes<\/h2>\n    <\/div>\n    <div class=\"faq-list\">\n\n      <div class=\"faq-item\">\n        <button class=\"faq-question\" onclick=\"toggleFaq(this)\">\n          O que muda com a Reforma Tribut\u00e1ria na apura\u00e7\u00e3o dos tributos?\n          <div class=\"faq-icon\">\n            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M12 5a1 1 0 011 1v5h5a1 1 0 110 2h-5v5a1 1 0 11-2 0v-5H6a1 1 0 110-2h5V6a1 1 0 011-1z\" clip-rule=\"evenodd\"\/><\/svg>\n          <\/div>\n        <\/button>\n        <div class=\"faq-answer\">\n          <div class=\"faq-answer-inner\">A Receita Federal passa a calcular tributos como CBS e IBS, mas as empresas continuam respons\u00e1veis por validar e conciliar as informa\u00e7\u00f5es fiscais.<\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"faq-item\">\n        <button class=\"faq-question\" onclick=\"toggleFaq(this)\">\n          Por que a governan\u00e7a da apura\u00e7\u00e3o tribut\u00e1ria \u00e9 importante?\n          <div class=\"faq-icon\">\n            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M12 5a1 1 0 011 1v5h5a1 1 0 110 2h-5v5a1 1 0 11-2 0v-5H6a1 1 0 110-2h5V6a1 1 0 011-1z\" clip-rule=\"evenodd\"\/><\/svg>\n          <\/div>\n        <\/button>\n        <div class=\"faq-answer\">\n          <div class=\"faq-answer-inner\">Sem controle estruturado sobre os dados fiscais, empresas podem perder cr\u00e9ditos eleg\u00edveis ou enfrentar diverg\u00eancias na apura\u00e7\u00e3o.<\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"faq-item\">\n        <button class=\"faq-question\" onclick=\"toggleFaq(this)\">\n          O que \u00e9 ROC na Reforma Tribut\u00e1ria?\n          <div class=\"faq-icon\">\n            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M12 5a1 1 0 011 1v5h5a1 1 0 110 2h-5v5a1 1 0 11-2 0v-5H6a1 1 0 110-2h5V6a1 1 0 011-1z\" clip-rule=\"evenodd\"\/><\/svg>\n          <\/div>\n        <\/button>\n        <div class=\"faq-answer\">\n          <div class=\"faq-answer-inner\">ROC significa Registro de Opera\u00e7\u00e3o de Consumo e ser\u00e1 a estrutura de dados usada para organizar informa\u00e7\u00f5es fiscais no novo modelo.<\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"faq-item\">\n        <button class=\"faq-question\" onclick=\"toggleFaq(this)\">\n          Como a solu\u00e7\u00e3o da Avalara ajuda na apura\u00e7\u00e3o CBS e IBS?\n          <div class=\"faq-icon\">\n            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M12 5a1 1 0 011 1v5h5a1 1 0 110 2h-5v5a1 1 0 11-2 0v-5H6a1 1 0 110-2h5V6a1 1 0 011-1z\" clip-rule=\"evenodd\"\/><\/svg>\n          <\/div>\n        <\/button>\n        <div class=\"faq-answer\">\n          <div class=\"faq-answer-inner\">Ela consolida documentos fiscais, gerencia cr\u00e9ditos e permite conciliar dados internos com a apura\u00e7\u00e3o realizada pelo governo.<\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"faq-item\">\n        <button class=\"faq-question\" onclick=\"toggleFaq(this)\">\n          A solu\u00e7\u00e3o substitui a apura\u00e7\u00e3o do governo?\n          <div class=\"faq-icon\">\n            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M12 5a1 1 0 011 1v5h5a1 1 0 110 2h-5v5a1 1 0 11-2 0v-5H6a1 1 0 110-2h5V6a1 1 0 011-1z\" clip-rule=\"evenodd\"\/><\/svg>\n          <\/div>\n        <\/button>\n        <div class=\"faq-answer\">\n          <div class=\"faq-answer-inner\">N\u00e3o. Ela permite que empresas tenham sua pr\u00f3pria vis\u00e3o da apura\u00e7\u00e3o para validar e defender seus dados fiscais.<\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"faq-item\">\n        <button class=\"faq-question\" onclick=\"toggleFaq(this)\">\n          A solu\u00e7\u00e3o permite conciliar dados com sistemas internos?\n          <div class=\"faq-icon\">\n            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M12 5a1 1 0 011 1v5h5a1 1 0 110 2h-5v5a1 1 0 11-2 0v-5H6a1 1 0 110-2h5V6a1 1 0 011-1z\" clip-rule=\"evenodd\"\/><\/svg>\n          <\/div>\n        <\/button>\n        <div class=\"faq-answer\">\n          <div class=\"faq-answer-inner\">Sim. A solu\u00e7\u00e3o permite comparar dados fiscais com sistemas internos e com a apura\u00e7\u00e3o do governo.<\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"faq-item\">\n        <button class=\"faq-question\" onclick=\"toggleFaq(this)\">\n          Quem deve usar essa solu\u00e7\u00e3o?\n          <div class=\"faq-icon\">\n            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" d=\"M12 5a1 1 0 011 1v5h5a1 1 0 110 2h-5v5a1 1 0 11-2 0v-5H6a1 1 0 110-2h5V6a1 1 0 011-1z\" clip-rule=\"evenodd\"\/><\/svg>\n          <\/div>\n        <\/button>\n        <div class=\"faq-answer\">\n          <div class=\"faq-answer-inner\">Empresas que precisam garantir governan\u00e7a, controle e seguran\u00e7a na apura\u00e7\u00e3o tribut\u00e1ria no novo modelo da Reforma.<\/div>\n        <\/div>\n      <\/div>\n\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n     CONTACT BANNER\n\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<section class=\"contact-banner\">\n  <div class=\"container\">\n    <div class=\"contact-banner-text\">\n      <h2>Prepare sua empresa para CBS e IBS<\/h2>\n      <p>Garanta controle e governan\u00e7a da apura\u00e7\u00e3o tribut\u00e1ria com a solu\u00e7\u00e3o da Avalara para o novo modelo da Reforma Tribut\u00e1ria.<\/p>\n    <\/div>\n    <a href=\"https:\/\/share.hsforms.com\/1SeGRPW07S82a11dKPEAqGgquo3v\" class=\"btn-white\">\n      Fale com um especialista\n      <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" viewBox=\"0 0 24 24\"><path d=\"M5 12h14M12 5l7 7-7 7\"\/><\/svg>\n    <\/a>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n     JAVASCRIPT \u2014 FAQ accordion\n\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n<script>\n  function toggleFaq(btn) {\n    const answer = btn.nextElementSibling;\n    const isOpen = answer.classList.contains('open');\n\n    \/\/ Close all\n    document.querySelectorAll('.faq-answer').forEach(a => a.classList.remove('open'));\n    document.querySelectorAll('.faq-question').forEach(b => b.classList.remove('active'));\n\n    \/\/ Open clicked if it was closed\n    if (!isOpen) {\n      answer.classList.add('open');\n      btn.classList.add('active');\n    }\n  }\n<\/script>\n\n\n<!-- \u2550\u2550\u2550\u2550 BOT\u00c3O FLUTUANTE WHATSAPP \u2550\u2550\u2550\u2550 -->\n<style>\n  .wa-float {\n    position: fixed;\n    bottom: 28px;\n    right: 28px;\n    z-index: 9999;\n    display: flex;\n    align-items: center;\n    gap: 10px;\n    background: #25D366;\n    color: #fff;\n    font-family: Inter, sans-serif;\n    font-size: 0.88rem;\n    font-weight: 600;\n    text-decoration: none;\n    padding: 13px 20px 13px 16px;\n    border-radius: 50px;\n    box-shadow: 0 4px 20px rgba(37,211,102,0.45);\n    transition: all 0.25s;\n    white-space: nowrap;\n  }\n  .wa-float:hover {\n    background: #1ebe5d;\n    transform: translateY(-3px);\n    box-shadow: 0 8px 28px rgba(37,211,102,0.55);\n  }\n  .wa-float svg {\n    width: 22px; height: 22px;\n    flex-shrink: 0;\n  }\n  @media (max-width: 600px) {\n    .wa-float span { display: none; }\n    .wa-float { padding: 14px; border-radius: 50%; }\n  }\n<\/style>\n<a href=\"https:\/\/share.hsforms.com\/1drjjp_0jSNeJrbs20X5ZeAquo3v\" target=\"_blank\" rel=\"noopener\" class=\"wa-float\" aria-label=\"Fale conosco pelo WhatsApp\">\n  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"currentColor\">\n    <path d=\"M17.472 14.382c-.297-.149-1.758-.867-2.03-.967-.273-.099-.471-.148-.67.15-.197.297-.767.966-.94 1.164-.173.199-.347.223-.644.075-.297-.15-1.255-.463-2.39-1.475-.883-.788-1.48-1.761-1.653-2.059-.173-.297-.018-.458.13-.606.134-.133.298-.347.446-.52.149-.174.198-.298.298-.497.099-.198.05-.371-.025-.52-.075-.149-.669-1.612-.916-2.207-.242-.579-.487-.5-.669-.51-.173-.008-.371-.01-.57-.01-.198 0-.52.074-.792.372-.272.297-1.04 1.016-1.04 2.479 0 1.462 1.065 2.875 1.213 3.074.149.198 2.096 3.2 5.077 4.487.709.306 1.262.489 1.694.625.712.227 1.36.195 1.871.118.571-.085 1.758-.719 2.006-1.413.248-.694.248-1.289.173-1.413-.074-.124-.272-.198-.57-.347m-5.421 7.403h-.004a9.87 9.87 0 01-5.031-1.378l-.361-.214-3.741.982.998-3.648-.235-.374a9.86 9.86 0 01-1.51-5.26c.001-5.45 4.436-9.884 9.888-9.884 2.64 0 5.122 1.03 6.988 2.898a9.825 9.825 0 012.893 6.994c-.003 5.45-4.437 9.884-9.885 9.884m8.413-18.297A11.815 11.815 0 0012.05 0C5.495 0 .16 5.335.157 11.892c0 2.096.547 4.142 1.588 5.945L.057 24l6.305-1.654a11.882 11.882 0 005.683 1.448h.005c6.554 0 11.89-5.335 11.893-11.893a11.821 11.821 0 00-3.48-8.413z\"\/>\n  <\/svg>\n  <span>Fale conosco<\/span>\n<\/a>\n\n<\/body>\n<\/html>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Governan\u00e7a da apura\u00e7\u00e3o CBS e IBS | Avalara Brasil Home Solu\u00e7\u00f5es Governan\u00e7a CBS e IBS Reforma Tribut\u00e1ria \u00b7 CBS &amp; IBS Governan\u00e7a da apura\u00e7\u00e3o tribut\u00e1ria [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":15545,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15678","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TCO - Descomplica Reforma Tribut\u00e1ria<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TCO - Descomplica Reforma Tribut\u00e1ria\" \/>\n<meta property=\"og:description\" content=\"Governan\u00e7a da apura\u00e7\u00e3o CBS e IBS | Avalara Brasil Home Solu\u00e7\u00f5es Governan\u00e7a CBS e IBS Reforma Tribut\u00e1ria \u00b7 CBS &amp; IBS Governan\u00e7a da apura\u00e7\u00e3o tribut\u00e1ria [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/\" \/>\n<meta property=\"og:site_name\" content=\"Descomplica Reforma Tribut\u00e1ria\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-30T18:13:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-content\/uploads\/2025\/11\/avalara.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/\",\"url\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/\",\"name\":\"TCO - Descomplica Reforma Tribut\u00e1ria\",\"isPartOf\":{\"@id\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-content\/uploads\/2025\/11\/avalara.png\",\"datePublished\":\"2026-03-24T16:36:27+00:00\",\"dateModified\":\"2026-03-30T18:13:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/#primaryimage\",\"url\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-content\/uploads\/2025\/11\/avalara.png\",\"contentUrl\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-content\/uploads\/2025\/11\/avalara.png\",\"width\":1200,\"height\":675},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"TCO\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/#website\",\"url\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/\",\"name\":\"Descomplica Reforma Tribut\u00e1ria\",\"description\":\"Entenda o impacto da Reforma Tribut\u00e1ria no seu neg\u00f3cio. No Descomplica Reforma Tribut\u00e1ria, voc\u00ea encontra not\u00edcias, legisla\u00e7\u00e3o e orienta\u00e7\u00f5es pr\u00e1ticas para empresas.\",\"publisher\":{\"@id\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/#organization\"},\"alternateName\":\"Reforma Tribut\u00e1ria Avalara\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/#organization\",\"name\":\"Descomplica Reforma Tribut\u00e1ria\",\"url\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-content\/uploads\/2025\/11\/avalara.png\",\"contentUrl\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-content\/uploads\/2025\/11\/avalara.png\",\"width\":1200,\"height\":675,\"caption\":\"Descomplica Reforma Tribut\u00e1ria\"},\"image\":{\"@id\":\"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"TCO - Descomplica Reforma Tribut\u00e1ria","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/","og_locale":"pt_BR","og_type":"article","og_title":"TCO - Descomplica Reforma Tribut\u00e1ria","og_description":"Governan\u00e7a da apura\u00e7\u00e3o CBS e IBS | Avalara Brasil Home Solu\u00e7\u00f5es Governan\u00e7a CBS e IBS Reforma Tribut\u00e1ria \u00b7 CBS &amp; IBS Governan\u00e7a da apura\u00e7\u00e3o tribut\u00e1ria [&hellip;]","og_url":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/","og_site_name":"Descomplica Reforma Tribut\u00e1ria","article_modified_time":"2026-03-30T18:13:37+00:00","og_image":[{"width":1200,"height":675,"url":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-content\/uploads\/2025\/11\/avalara.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. tempo de leitura":"5 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/","url":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/","name":"TCO - Descomplica Reforma Tribut\u00e1ria","isPartOf":{"@id":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/#website"},"primaryImageOfPage":{"@id":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/#primaryimage"},"image":{"@id":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/#primaryimage"},"thumbnailUrl":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-content\/uploads\/2025\/11\/avalara.png","datePublished":"2026-03-24T16:36:27+00:00","dateModified":"2026-03-30T18:13:37+00:00","breadcrumb":{"@id":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/#primaryimage","url":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-content\/uploads\/2025\/11\/avalara.png","contentUrl":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-content\/uploads\/2025\/11\/avalara.png","width":1200,"height":675},{"@type":"BreadcrumbList","@id":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/tco\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/"},{"@type":"ListItem","position":2,"name":"TCO"}]},{"@type":"WebSite","@id":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/#website","url":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/","name":"Descomplica Reforma Tribut\u00e1ria","description":"Entenda o impacto da Reforma Tribut\u00e1ria no seu neg\u00f3cio. No Descomplica Reforma Tribut\u00e1ria, voc\u00ea encontra not\u00edcias, legisla\u00e7\u00e3o e orienta\u00e7\u00f5es pr\u00e1ticas para empresas.","publisher":{"@id":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/#organization"},"alternateName":"Reforma Tribut\u00e1ria Avalara","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/#organization","name":"Descomplica Reforma Tribut\u00e1ria","url":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/#\/schema\/logo\/image\/","url":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-content\/uploads\/2025\/11\/avalara.png","contentUrl":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-content\/uploads\/2025\/11\/avalara.png","width":1200,"height":675,"caption":"Descomplica Reforma Tribut\u00e1ria"},"image":{"@id":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-json\/wp\/v2\/pages\/15678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-json\/wp\/v2\/comments?post=15678"}],"version-history":[{"count":7,"href":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-json\/wp\/v2\/pages\/15678\/revisions"}],"predecessor-version":[{"id":15687,"href":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-json\/wp\/v2\/pages\/15678\/revisions\/15687"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-json\/wp\/v2\/media\/15545"}],"wp:attachment":[{"href":"https:\/\/site.avalarabrasil.com.br\/reforma-tributaria\/wp-json\/wp\/v2\/media?parent=15678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}